SOHAR FREEZONE • INVESTOR GUIDE
SOHAR Freezone in Oman: Company Setup, Costs, Tax, Warehousing & Investor Guide
SOHAR Freezone is a port-connected industrial and logistics zone in North Al Batinah for trading, re-export, warehousing, manufacturing, industrial land and services connected to the SOHAR ecosystem. Its practical advantages combine port access, regional roads, industrial infrastructure and a free-zone operating framework.
Company formation establishes the legal entity. The premises, activity licence, customs, utilities, workforce and technical approvals then prepare the business for its actual operations. An office-based trader, a warehouse and a factory follow different operating paths.
Photo: OPAZ · Oman Open Government Licence · Cropped and converted to WebP.
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SOHAR Freezone at a Glance
- Location: established in 2010, the free zone covers about 45 km². The Investor Guide describes a direct 6 km highway connection to SOHAR Port, highways toward the UAE and Muscat and a road connection toward Saudi Arabia.
- Foreign ownership: 100% foreign ownership is permitted. SOHAR’s incentives page states at least two shareholders for the standard company route; both may be non-Omani.
- Minimum capital: the published Investor Guide states no minimum capital requirement. The unified zone law also allows exemption from statutory minimum-capital requirements. Match the selected entity and activity to the live registration requirements.
- Registration: the published target is one business day after a completed application. Premises, technical approvals, customs, banking and operational readiness have separate timelines.
- Commercial Registration: OMR 250, with the published renewal cycle every five years.
- Activity licences: heavy industry OMR 750, medium industry OMR 450, light industry OMR 150, commercial activity OMR 600.
- Lease registration: the published SOHAR fee schedule lists normal leases at 3% of annual lease value and land-lease registration at 0.5% of the total agreed lease fee, capped at OMR 10,000.
- Investor-operation licence: OMR 200 for two years, OMR 300 for five years and OMR 500 for ten years.
- Income tax: the current zone-law framework starts with ten years from commencement of activity, issued by decision of the Minister of Finance, with up to two further ten-year periods for qualifying activities of a special nature. Older granted exemptions retain their own terms.
- VAT: Sohar Free Zone is a VAT Special Zone. Zero-rating applies to transactions meeting the Executive Regulation conditions.
- Customs: qualifying goods can receive 0% import/re-export duty treatment within the free-zone regime. Mainland entry follows a separate customs, VAT and product-compliance route.
- Warehouses: ready-built and build-to-suit options are available. H1 2026 reporting recorded approximately 37,000 m² of leased warehouse area, up 19% year on year; this is occupied area rather than an availability list.
- Rent: the unit, area, term, utility demand, fit-out and project determine the commercial quotation.
- Licence review: published regulations provide up to 15 business days after the required documents are complete, with additional time where environmental studies are needed.
- Workforce: use the current project, profession and Omanisation requirements. The older 85% expatriate-workforce headline is not a universal current staffing rule.
Who Is SOHAR Freezone Best For?
SOHAR is strongest when the port, customs-controlled inventory, warehousing, industrial land, utilities or export route contributes directly to the business model.
The business model shapes the setup.
Start with the work the location must support.
Trade and re-export
Define the goods, storage arrangements and destination markets.
Warehouse and distribution
Match inventory, loading, product handling and delivery needs.
Manufacturing and processing
Connect the production process with land, utilities, logistics and technical work.
A project may combine several functions. Map each actual activity to its accepted licence and premises.
Trading and re-export
Goods can arrive through SOHAR, remain under the free-zone customs regime and be re-exported to foreign markets or distributed regionally. The product list, storage arrangements and destination countries should be defined before choosing the licence.
Warehousing and regional distribution
The location suits businesses built around inventory, container flows, third-party logistics, loading and regional delivery. Compare a dedicated unit with a licensed 3PL arrangement according to volume, handling requirements and control of stock.
Manufacturing and processing
Projects needing industrial land, utilities, port access, raw-material logistics, environmental controls and export capability can combine these requirements within the SOHAR ecosystem.
Industrial and technical services
Support services can fit where they serve real tenant or industrial-project demand. Select the appropriate Working Company or Service Provider route for the actual activity.
Mainland-focused business
A company selling mainly inside Oman should compare the zone route with mainland formation. Repeated free-zone-to-mainland movements add a customs stage, so the logistics and operating benefits should justify that extra step.
SOHAR Port, Road Connections and Market Access
The free zone sits beside SOHAR Port on Oman’s northern coast. Port handling, free-zone customs, warehousing or processing and road distribution can form one operating chain. The published Investor Guide describes a six-kilometre highway connection to the port and connections toward the UAE, Muscat and Saudi Arabia.
OPAZ positions the 45 km² zone for Middle Eastern, Indian-subcontinent and East African markets. The port/free-zone ecosystem reported 52 million metric tonnes of cargo in H1 2026, while five new free-zone investment agreements worth approximately OMR 226.47 million were signed in that half-year.
Project planning still needs the specific shipping route, plot or warehouse, utility capacity and available operating dates. Aggregate cargo and investment figures describe the wider market rather than the availability of an individual facility.
Activities and Licence Types
The licence should match what the company physically does. SOHAR’s published rules distinguish Working Companies from Service Providers and specify the licensed activity.
Commercial and General Trade
Approved commercial activities can include import, export, general trading, storage and handling. SOHAR markets a General Trade Licence for a broad range of products. Controlled products, sector approvals and customs requirements remain part of the product-specific setup.
Light, medium and heavy industry
These categories have different licence fees. The actual approval work also follows machinery, emissions, hazardous materials, wastewater, utility loads, premises and the manufacturing process.
Services and Service Providers
Approved logistics, consultancy and other service activities can operate within the zone. A separate Service Provider route covers accepted contractors, subcontractors, transport, catering, cleaning, clearing and technical support serving tenants. Choose it for the approved support activity rather than treating it as an unrestricted commercial licence.
More than one activity
Map each revenue stream and physical function where trading, warehousing, assembly, manufacturing or on-site services are combined. Obtain the relevant licence for each activity instead of relying on one broad description.
Foreign Ownership and Company Structure
100% foreign ownership is permitted. SOHAR’s public incentives page describes the standard company route as requiring at least two shareholders, both of whom may be foreign. An existing Omani or foreign parent company can also examine an accepted branch route.
Confirm the entity form in the live registration route before preparing ownership documents. Older descriptions of FZE as a universal single-shareholder option should not substitute for the form accepted for the current application.
Individual shareholders
The published Investor Guide starts with a completed application signed by the shareholders and copies of their passports. Prepare ownership, signatory and beneficial-owner information consistently across the file.
Foreign corporate shareholders
The corporate starting file includes the foreign company’s registration record, a board resolution approving the SOHAR investment and its Articles of Association. Specified foreign documents follow the accepted attestation or Apostille route.
Registration outputs
The Investor Guide lists a Commercial Registration certificate, an Oman Chamber of Commerce and Industry affiliation certificate and a PO Box number valid for one year.
SOHAR Freezone Company Setup Costs
The published authority fee schedule provides the registration and licensing layer. Add premises, utilities, fit-out, engineering, visas, banking, foreign-document preparation, product approvals and professional work according to the project.
| Published item | Fee | Payment or renewal point |
|---|---|---|
| Commercial Register project registration | OMR 250 | Initial registration and every five years |
| Modification of CR details | OMR 5 | On modification |
| Land-lease agreement registration | 0.5% of the total agreed lease fee, capped at OMR 10,000 | On registration, as stated in the published SOHAR English schedule |
| Normal lease-agreement registration | 3% of annual lease value | Registration and annual renewal |
| Heavy industrial activity | OMR 750 | Issue and every three years |
| Medium industrial activity | OMR 450 | Issue and every three years |
| Light industrial activity | OMR 150 | Issue and every three years |
| Commercial activity | OMR 600 | Issue and every three years |
| Investor-operation licence, two years | OMR 200 | Issue and renewal |
| Investor-operation licence, five years | OMR 300 | Issue and renewal |
| Investor-operation licence, ten years | OMR 500 | Issue and renewal |
| Environmental permit, Category 1 | OMR 900 | Issue and every three years |
| Environmental permit, Category 2 | OMR 600 | Issue and every three years |
| Environmental permit, Category 3 | OMR 300 | Issue and every three years |
Track licence validity separately from the fee cycle. The published Rules and Regulations describe an operating licence valid for one calendar year, renewed annually subject to conditions. The fee schedule lists industrial and commercial licence payments at issue and every three years. These refer to different parts of the compliance calendar.
Building and project charges
The schedule lists a building permit of OMR 200 for construction area up to 5,000 m², plus 25 baisa for each additional m². A completion certificate is OMR 5. Land levelling or soil reinforcement is OMR 100, with annual renewal.
Temporary Service Provider permits
Published annual fees are OMR 100 for a main contractor, OMR 50 for a subcontractor, OMR 100 for a food supplier, OMR 50 for cleaning, OMR 100 for a consultant and OMR 30 for other temporary services. The decision provides a 50% fee reduction for eligible SMEs holding Riyada cards.
Offices, Warehouses and Industrial Land
SOHAR offers industrial land, ready-built warehouses, build-to-suit warehouses and office or administrative space. Licensed third-party logistics arrangements can also fit an accepted operating model.
Industrial land
A land-based project needs a process description, building footprint, storage and setback plan, utility loads, truck/container access, environmental profile and implementation schedule. These justify both the plot size and the infrastructure request.
Ready-built warehouses
A ready unit can shorten physical setup for storage, distribution and re-export. Check product suitability, fire controls, loading, temperature and customs status. Any assembly, processing or other value-added work should be covered by the licensed use.
Build-to-suit warehouses
A tailored facility is useful where an existing unit cannot meet clear-height, dock, yard, racking, cold-chain, hazardous-goods or specialist operating requirements.
Rental quotations and permitted use
A current quotation should identify the exact unit, area, lease term, deposit, service charges, utilities and handover condition. The H1 2026 figure of approximately 37,000 m² leased, up 19%, describes demand rather than available units or rent.
Match the lease to the licence and technical project before signing. General storage, food processing, chemicals and manufacturing can require different premises. Sharing or subletting also needs the appropriate approval.
SOHAR Tax, VAT and Customs Treatment
Income-tax exemption
Royal Decree 38/2025 provides a ten-year exemption from taxes imposed by the Income Tax Law, starting from commencement of activity. The exemption is issued by decision of the Minister of Finance. Regulation 81/2026 provides a route to two further ten-year periods for activities of a special nature.
Older SOHAR material describing up to 25 years can remain relevant to previously granted exemptions. A new investment should use the current legal framework rather than applying that legacy headline automatically.
Article 27 exclusions
This exemption excludes banks and financial institutions, insurance and reinsurance, telecommunications services, construction companies, land transport companies or establishments and maritime transport companies or establishments. A project in these sectors needs its applicable tax basis assessed separately.
VAT Special Zone
Sohar Free Zone is listed as a VAT Special Zone. Supplies to, from or within the zone can be zero-rated when the Executive Regulation conditions are met. Classify each transaction and retain the supporting evidence.
Import, re-export and mainland entry
Qualifying goods can receive 0% import/re-export customs treatment within the free-zone regime. The operating file includes Bayan registration, declarations, product approvals and an inventory trail.
Goods entering mainland Oman use the Transfer from Free Zone to Free Market service. The process requires the customs declaration, commercial invoice and entry certificate, followed by the applicable payment and transport-control steps. Customs duty, VAT and product-specific requirements are assessed for mainland entry.
Documents Needed for SOHAR Company Registration
Individual shareholders: completed application signed by the shareholders, passport copies, ownership information, authorised-signatory details and the UBO information required by the registration route.
Corporate shareholders: parent-company registration or incorporation evidence, board resolution approving the investment and authorised person, Articles of Association, ownership chart and UBO evidence, plus signing authority and power of attorney where applicable.
Foreign-document preparation: specified documents follow the accepted Omani Embassy/foreign-ministry or Apostille route. Confirm which documents need authentication and translation before processing the whole corporate file.
Industrial or land-based project: prepare the process, raw materials, products, target markets, cargo flow, facility area, investment amount, implementation timeline, workforce, electricity, water, wastewater, gas, machinery, emissions, waste and construction requirements.
How to Set Up in SOHAR Freezone: Step by Step
Follow the steps relevant to the business model. Company registration, premises and physical-project approvals are connected workstreams, with technical stages added for the activities that need them.
The 18 setup steps, grouped into five phases.
Company formation and physical-project readiness are connected workstreams.
- Steps 1–5
Define the project
Business model, activities, ownership, premises and documents.
- Steps 6–9
Establish entity and site
One-Stop Shop application, registration, premises agreement and activity licence.
- Steps 10–12
Prepare the physical facility
Applicable external approvals, Plot Work Permit, utilities and construction or fit-out.
- Steps 13–16
Activate connected files
Applicable customs, tax, workforce, residence and banking preparation.
- Steps 17–18
Commission and maintain
Complete the conditions for operation, then keep the company and project records current.
1. Define the business model
Describe what will be traded, stored, manufactured or provided, where goods originate, who buys them and whether sales are export, re-export or mainland Oman. Identify the office, warehouse or land requirement.
2. Select the activities and licence route
Map commercial, industrial and service functions separately. A combined trading, storage, assembly and manufacturing project should cover each actual function.
3. Choose the entity and ownership
Prepare the standard company structure described in SOHAR’s public incentives, with at least two shareholders who may both be foreign, or assess an accepted branch of an existing company.
4. Select the premises model
Compare office, ready-built warehouse, build-to-suit, 3PL and industrial land before committing to an agreement.
5. Prepare shareholder and project documents
Complete identity or corporate records, signing authority and UBO information. Add the technical and commercial file for industrial projects.
6. Submit through the SOHAR One-Stop Shop
Submit the application and supporting documents through the zone’s registration and project-approval channel, covering the applicable licence, environment, utilities, labour, visa and customs requirements.
7. Complete company registration
The Investor Guide states one business day after receipt of a completed application. Registration outputs include CR, OCCI affiliation and a one-year PO Box.
8. Conclude the premises or land agreement
Complete the appropriate office, warehouse or land arrangement. A land agreement establishes the property right; construction permission is a later technical requirement.
9. Obtain the activity licence
The licence records the approved operating scope. Published regulations provide up to 15 business days after complete documents, with additional time for required environmental studies.
10. Complete environmental and external approvals
Complete environmental, Civil Defence, aviation/height, product or other sector approvals for the actual process and premises.
11. Obtain the Plot Work Permit
Obtain the permit before initial plot works and before later construction projects or expansions covered by the rules.
12. Confirm utilities and execute construction or fit-out
Confirm electricity, water, wastewater, gas or fuel, telecom, fire-water and utility crossings before fixing equipment and construction budgets.
13. Complete customs and Bayan setup
For goods businesses, establish the customs records before the first controlled shipment and track imports, re-exports, inter-zone movements and mainland transfers.
14. Complete tax, VAT and the exemption file
Use the RD 38/2025 and Regulation 81/2026 framework, obtain the relevant exemption decision where eligible and complete VAT registration or authorisation as required. Maintain accounting and tax filings even where an exemption applies.
15. Prepare workforce, permits and visas
Build the role matrix, check professions and current Omanisation conditions, then complete work-permit and visa applications.
16. Apply for the corporate bank account
Prepare the CR, licence, OCCI certificate, constitutional records, UBOs, source of funds, premises or project evidence, counterparties and expected transactions for bank onboarding.
17. Commission and begin operations
Complete the facility, licence, customs and technical conditions relevant to the warehouse, factory or regulated activity before starting that operation.
18. Maintain the compliance calendar
Track CR, annual licence status, premises, tax, VAT, customs, employees, visas, environmental and technical permits, insurance and corporate-record changes.
How Long Does SOHAR Setup Take?
Company registration: one business day after a completed application, according to the published Investor Guide. Foreign-document certification or missing shareholder information can extend preparation before that point.
Activity licence: up to 15 business days after complete documents under the published rules; environmental studies can add time.
Industrial operation: plot selection, agreements, studies, design, construction, utility connections, Civil Defence, customs, workforce, machinery installation and commissioning can take weeks or months. Build a project schedule covering these dependencies rather than using the registration target for the whole investment.
Environmental, Construction and Utility Approvals
The corporate file and physical-project file run in parallel. Each must describe the same activity, facility and implementation plan.
Two files. One consistent operating project.
The corporate file and physical-project file develop together.
Corporate file
- Company and shareholder records
- Ownership, UBOs and signing authority
- Approved activities and licence
- Funding and banking explanation
Physical-project file
- Facility and process description
- Environmental and technical inputs
- Utilities, works and construction
- Machinery and implementation plan
Keep both files aligned
Plot Work Permit
A Plot Work Permit is required before initial plot works and subsequent projects or expansions. Typical inputs include layout drawings, contractor and consultant information, environmental permission where applicable, project execution and HSSE/risk plans, required baseline soil information, design verification, Civil Defence and aviation approvals and other NOCs.
Environmental classification
The category follows the process, emissions, wastewater, chemicals, hazardous materials, waste, marine impact, noise and scale. Published Category 1, 2 and 3 fees are OMR 900, OMR 600 and OMR 300 respectively.
Utility requirements
Confirm the electrical load and connection point, potable and process water, wastewater quality and discharge, gas or fuel, telecom/fibre, fire-water and temporary construction services before finalising the facility design.
Workforce, Omanisation and Residence
Headcount and expatriate professions follow the approved project and current labour rules. The One-Stop Shop provides the work-permit and visa application route for zone companies.
Royal Decree 38/2025 provides a five-working-day decision framework for the relevant non-Omani worker permit process. Plan the visa, medical and residence steps separately from that permit decision.
Older material refers to 85% overseas workforce and tax-extension Omanisation figures of 15%, 25%, 35% and 50%. The unified 2025/2026 framework changed the tax regime, while profession and workforce controls continue. Obtain the applicable position for the actual activity and role mix.
For industrial and shift operations, budget accommodation, transport, shift patterns, medical or emergency access and any camp requirements. Living inside the zone is not a universal employee requirement, but the journey to work can materially affect costs.
Corporate Bank Account Requirements
The published Investor Guide requires a local bank account. Prepare a banking file that explains the owners, ultimate beneficial owners, funding and actual commercial operation; onboarding includes KYC, AML and commercial-risk review.
Core evidence includes the CR, SOHAR licence, OCCI membership, constitutional documents, authorised signatories, shareholder and UBO identification, ownership chain, source of funds, premises or land records, customers, suppliers and expected transactions.
A trader should explain inventory and customs flows. A manufacturer should show the project, machinery, utility requirements, implementation and funding plan. Owners’ residency, transaction countries, sector and the completeness of this file affect onboarding time.
Renewal and Annual Compliance
- CR: the published schedule gives a five-year renewal cycle.
- Operating licence: track annual licence conditions separately from the three-year industrial/commercial licence fee cycle.
- Premises: maintain the agreement and operate within the permitted use.
- Income tax: keep the exemption decision and eligibility evidence, and file required returns.
- VAT: file applicable returns and retain evidence for Special Zone zero-rating.
- Customs: reconcile Bayan declarations, inventory, re-exports and mainland transfers.
- Workforce: track permits, visas, professions, Omanisation and employee records.
- Technical permissions: maintain environmental, Plot Work Permit, Civil Defence, utility and sector conditions.
- Corporate changes: update shareholders, UBOs, signatories, activities, premises and project records where required.
Typical SOHAR Business Scenarios
Trading and re-export: align the commercial or General Trade licence, Bayan, warehouse/3PL and bank transaction profile with the actual goods and destination countries.
Regional warehouse: compare ready-built, build-to-suit and 3PL options, with product controls, insurance, inventory, loading and mainland stock movements included.
Light assembly or packaging: determine whether the operation remains commercial/value-added logistics or needs industrial licensing, fire, utilities and environmental review.
Factory or processing plant: integrate land, utilities, environmental category, Plot Work Permit, construction, machinery, workforce and the export/mainland route into one project schedule.
Service provider: use the accepted support-service permit for contractors, consultants, food suppliers, cleaning and related activities; budget the relevant annual fee.
Mainland-focused sales: compare the recurring customs and handling costs with a mainland structure and retain the zone only where its operating advantages justify them.
Company and Service Provider Directories
SOHAR publishes operational directories for shipping agents, terminal operators and marine or service providers. The Investor Guide also describes a Service Provider register and a neutral overview available to tenants and prospective tenants.
Industrial tenants, logistics operators, support-service companies and port businesses are different categories. For a supplier or partner check, combine the relevant current official directory with the company’s live Oman Commercial Registration. An old third-party company-list PDF should not be treated as a complete tenant register.
Advantages and Practical Planning Points
Advantages: full foreign ownership, direct port and road connections, ready-built and tailored warehouses, industrial land, multiple licence categories and conditional tax, VAT and customs incentives. The One-Stop Shop brings the relevant application channels into one zone-based process.
Planning points: separate legal formation from facility launch; price the exact premises; use the current rather than legacy incentive rules; allow for mainland customs treatment; programme industrial and utility approvals; prepare banking evidence early. The commercial return should come from using the port, warehousing or industrial infrastructure rather than the free-zone label alone.
Frequently Asked Questions About SOHAR Freezone
Can a foreigner own the whole company?
Yes. SOHAR and OPAZ publish 100% foreign ownership. SOHAR’s incentives page describes at least two shareholders for the standard company route, both of whom may be foreign.
Is there a fixed minimum capital?
The Investor Guide states no minimum capital requirement, and the unified zone law permits exemption from statutory minimum-capital requirements. Check any activity, project or finance-specific requirement for the selected structure.
How fast is registration?
The published target is one business day after a completed application. Licensing, land, environmental work, construction, utilities, customs, residence and banking follow their applicable timelines.
How much is the Commercial Registration?
The published fee is OMR 250, with renewal every five years. Activity licences, lease registration, investor-operation licences and project costs are separate.
How much is a commercial licence?
The published fee is OMR 600 at issue and every three years. Track the annual operating-licence conditions separately from that fee cycle.
What are the industrial licence fees?
Light industry is OMR 150, medium industry OMR 450 and heavy industry OMR 750 in the published schedule. The actual process determines the appropriate licence and technical approvals.
How much does a warehouse cost?
The quotation depends on the unit, area, term, services, utility requirements, fit-out and availability. Obtain the specific unit and all recurring charges rather than applying one rate to the whole zone.
Are ready-built warehouses available?
SOHAR markets ready-built and build-to-suit options. H1 2026 reporting recorded approximately 37,000 m² leased, up 19% year on year. Current vacant units require a separate availability check.
Can I lease industrial land?
Yes. The proposed manufacturing, processing or logistics project should justify the plot area, utility demand and implementation plan before the land agreement is concluded.
Can the company sell into mainland Oman?
Yes, using the appropriate Free Zone to Free Market customs route for goods. Prepare the declaration, commercial invoice, entry certificate and the applicable duty, VAT and product evidence.
How does the tax exemption work?
The current framework starts with ten years from commencement of activity, issued by the Minister of Finance, with possible two further ten-year periods for activities of a special nature. Older 25-year material can relate to legacy granted rights.
Which sales receive zero-rated VAT?
Sohar is a VAT Special Zone, but the transaction must meet the Executive Regulation conditions. Mainland sales and other supplies need their own VAT classification.
What is the Omanisation requirement?
Use the current activity, profession and project requirements. Older 15%, 25%, 35% and 50% tax-extension figures belong to the previous framework rather than a universal rule for new staffing.
How are worker permits and visas prepared?
Prepare the approved roles and headcount through the zone process, then complete the applicable labour and ROP requirements. The zone permit decision framework and the complete residence process have separate stages.
What is needed for a corporate bank account?
Prepare corporate records, ownership and UBO identification, source of funds, project or premises evidence and a credible transaction profile. Bank onboarding includes KYC and risk review in addition to company registration.
When can construction start?
Obtain the Plot Work Permit and applicable environmental, Civil Defence, utility and technical approvals before the works. A land agreement alone does not authorise construction.
Detailed SOHAR and Free-Zone Guides
- Compare Oman free zones and investment locations
- Mainland versus free-zone structure
- SOHAR registration, documents and timeline
- Activities and licence types
- Warehouses, offices and industrial land
- Customs, import, re-export and mainland sales
- Tax, customs and Omanisation
- Workforce, visas and accommodation
- Environmental, construction and utility approvals
- Corporate banking
- Annual renewal and compliance
- Trading and re-export
- Warehousing and regional distribution
- Manufacturing projects
- Lease due diligence
- Free-zone project and document checklist
- Tax exemptions under Royal Decree 38/2025
Sources and Legal References
Royal Decree 38/2025 and Regulation 81/2026 provide the unified zone framework. Previously granted incentives retain their applicable terms; operational brochures should be read alongside the later legislation.
- SOHAR One-Stop Shop
- SOHAR incentives
- Industrial land, warehouses and General Trade Licence
- SOHAR Investor Guide
- Published SOHAR/OPAZ English service-fee schedule
- OPAZ SOHAR profile
- Royal Decree 38/2025
- Executive Regulation 81/2026
- Tax Authority VAT and Special Zone guidance
- Customs: Free Zone to Free Market transfer
Last major legal review: 7 October 2026. Confirm the exact premises quotation, utility capacity, activity acceptance and project conditions before signing a lease, equipment order or construction commitment.
